The impact of four alternative policies to decrease soda consumption... Previous work on the economics of obesity policy related to CSDs has focused on imposition of taxes at the point of sale.1...
The mutual agreement procedure and arbitration of double taxation disputes... Because such disputes involve, on the one hand, the state imposition of taxes, a right universally asserted by all states, and private entities on the other, taxation disputes between such parties are not, on their face, easily susceptible...
Lessons for policymakers and regulators on the (predictable) future of the digital economy... This brief looks at the many legal questions raised by these novel services, in particular, at the regulatory classification of on-demand services, as well as the application of antitrust provisions, the imposition of taxes and fees, and the assignment of liability to these new platforms.https://repository.upenn.edu/pennwhartonppi/1043/thumbnail.jp
Imposition of taxes by subordinate legislationImposition of taxes by subordinate legislation Abstract This diploma thesis is focused on assessing to what extent the Czech tax law (and fee law) is in compliance with the constitutional...
